Tax & Legal

The deductibility of interest costs on intra-group loans has been limited since 2014. Very broadly, the deductibility of net interest expenses is limited to a defined percentage of taxable EBITDA.

On 13 January 2015 the Finnish Supreme Administrative Court (SAC) rendered two rulings according to which dividends received by regulated US investment funds (RICs) from Finnish listed companies should be exempt from withholding tax.

SWAN Partners is appointed as Spanish author of Transfer Pricing and Tax Avoidance guideline, edited by Thomson Reuters.

We are pleased to inform you about a most important change to the Spanish inheritance tax regime that has been mandated by the European Union.

As of January 1, 2015 new rules will come in place with respect to non-residents working in the Netherlands.

While Peruvian residents are subject to taxation on their worldwide income, nonresidents are subject to tax only on their Peruvian-source taxable income.

Interest payments on cross-border hybrid loans are tax deductible. The Finnish Supreme Administrative Court has confirmed that the tax authorities were not allowed to deny the deduction of interest payments.

Holding company based management incentive schemes have become a common feature for Finnish listed companies, but to some extent also for privately held companies, especially in private equity investments.